The Dominican Tax Authorities (DGII) have launched public consultation processes for five draft General Tax Rules aimed at implementing provisions introduced by Law No. 30-26 on economic growth measures and international crisis mitigation, as well as updating the regulatory framework governing various tax matters. These initiatives address important issues for taxpayers, including tax amnesty, the tax treatment of software, accelerated depreciation of assets, VAT (ITBIS) withholding in connection with electronic invoicing, and the regime governing temporary vehicle license plates.
The draft rules will remain open for comments from taxpayers, business associations, and other interested stakeholders through August and September 2026, in accordance with the consultation period established for each proposal, prior to the issuance of the final regulations.
The main draft regulations currently under public consultation include:
- General Rule on the Implementation of the Temporary Tax Amnesty, which establishes the procedures for accessing the tax amnesty provided under Article 8 of Law No. 30-26. The draft defines the eligible taxpayers, the tax liabilities covered, the application process, available payment options, and the requirement to withdraw any pending administrative or judicial appeals, where applicable.
- General Rule Governing the Tax Treatment of Transactions Involving Computer Software, which aims to establish the tax treatment applicable to software acquisitions, software licensing, software license leasing, and related services. It also provides guidance on the income tax withholding applicable to payments made abroad and distinguishes between transactions involving a mere software license and those involving the transfer of software intellectual property rights.
- General Rule Establishing the List of Assets Eligible for Accelerated Depreciation, which identifies the assets that qualify for the accelerated depreciation incentive introduced by Law No. 30-26. The draft provides that certain new industrial machinery and equipment classified under Chapters 84 and 85 of the Customs Tariff will qualify for the incentive, while also establishing the reporting obligations applicable to taxpayers benefiting from this regime.
- General Rule Providing for the Non-Application of ITBIS Withholding under General Rule No. 02-05 to Electronic Issuers, which proposes exempting authorized electronic invoice issuers from the ITBIS withholding requirements established under General Rule No. 02-05, provided that the relevant transactions are documented through Electronic Tax Receipts (e-CFs). The proposal seeks to simplify tax compliance and further promote the implementation of electronic invoicing.
- General Rule Amending General Rule No. 11-2021 on Temporary and Transit Vehicle License Plates, which seeks to expand the scope of the existing regulation by incorporating motorcycles into the temporary license plate regime. The draft also updates the definition of temporary license plates, the procedures for their issuance, the applicable fees, and the requirements for authorized importers, dealers, distributors, and vehicle sellers.
The public consultation periods for the draft rules on the temporary tax amnesty, software, and accelerated depreciation will remain open until September 15, 2026, while comments on the draft concerning temporary vehicle license plates may be submitted until August 28, 2026, and comments on the non-application of ITBIS withholding to electronic issuers until August 20, 2026. During these consultation periods, taxpayers and other interested parties may submit comments and observations, which will be considered by the Dominican Tax Authorities (DGII) before the final versions of the regulations are issued.